See the Instructions for Form 940 to determine the credit. Because California is subject to the credit reduction, the FUTA tax owed per employee is $63 ($7,000 x 0.9%). Minnesota. Once your FUTA tax liability for a quarter (including any FUTA tax carried forward from an earlier quarter), is more than $500, you must deposit the tax by electronic funds transfer using the Electronic Federal Tax Payment System (EFTPS). SUTA rates range from 0.85% - 8.65% for 2023. You can pay extras to employees in addition to their income or earnings, such as the cost of meals or housing, some relocation charges, health plans, group life insurance benefits, or 401ks. If the due date for filing a return falls on a Saturday, Sunday, or legal holiday, you may file the return on the next business day. by Ryan Lasker | Partners dont count if your business is a legal partnership that files, Shareholders and corporate officers in S corporations, aka businesses that file. To compute the FUTA tax on a workers annual wages, do the following: Add up all taxable wages paid to an employee in a calendar year. Take note that a person that is part of your workforce is considered as an employee if they are engaged in service to you, and its for your business (or trade), whether its full or part-time. Lets assume you do owe the FUTA tax (6%) and, like many businesses, youre eligible for the maximum credit reduction of 5.4%. If you're required to make a deposit on a day that's not a business day, the deposit is considered timely if you make it by the close of the next business day. This means, instead of getting credit for 5.4% of the 6% tax due, employers in those states would receive a credit of only 5.1% instead. Deferral of the tax payment due dates. A payroll software or service can help you save time, reduce errors, boost security and stay compliant. Image source: Author. However, don't include any wages paid by the predecessor employer on your Form 940 unless you're a successor employer. Although Form 940 covers a calendar year, you may have to deposit your FUTA tax before you file your return. You paid wages of $1,500 or more in any calendar quarter in 2021 or 2022. You may withdraw your consent to cookies at any time once you have entered the website through a link in the privacy policy, which you can find at the bottom of each page on the website. If your FUTA tax liability for the fourth quarter (plus any undeposited amounts from earlier quarters) is $500 or less, you can either deposit the amount or pay the tax with your Form 940 by January 31. This is because marginal tax rates only apply to income that falls within that specific bracket. However, if you deposited all FUTA tax when due, you have until February 10 to file. Your company paid its state unemployment insurance taxes on time (and in full). Minimum Rate. Most other business types do not subject owners pay to FUTA tax, making owners ineligible to receive unemployment benefits. There are three tests used to determine whether you must pay FUTA tax: a general test, household employers test, and agricultural employers test. The Federal Unemployment Tax Act (FUTA) is a federal payroll tax that helps fund unemployment benefits. It is a federal payroll tax that provides temporary unemployment benefits to qualified workers who lose their job through no fault of their own. The reader should contact his or her Ernst & Young LLP or other tax professional prior to taking any action based upon this information. The Federal Unemployment Tax Act (FUTA) requires the employers to pay the FUTA taxes quarterly and report the same on The 2021 SUI taxable wage base increased to $9,500 for all employers, up from the $9,000 that had been in effect for the past several years for non-delinquent employers ($9,500 was assigned to delinquent employers). 503, 11-1-22]. Since 1939, the Federal Unemployment Tax Act (FUTA) has funded a cushion for workers who lose their jobs through no fault of their own. The reduction schedule is 0.3% for the first year, another 0.3% for the second year and an additional 0.3% for each year thereafter that the state has not repaid its loan in full. States are required to maintain an SUI taxable wage base of no less than the limit set under the Federal Unemployment Tax Act (FUTA). According to the U.S. Department of Labor (US DOL), 24 jurisdictions had a flexible wage base in 2020 (the US DOL expects the 2021 information will be available by the end of December 2021). The maximum FUTA tax credit is 5.4%. Average Quarterly. No amount is deducted from an employee's paycheck towards FUTA taxes. In other words, the maximum FUTA tax rate per employee to be paid by the employer for 2022 is calculated as: $7000 * 6% = $420. You may choose to add FUTA taxes paid for an employee in their pay stubs. Under the Federal Unemployment Insurance Tax Act (FUTA), the 2022 federal unemployment insurance wage base is $7,000, the maximum tax is 6.0% and the maximum credit reduction is 5.4%, for a net FUTA deposit rate of 0.6%. Note: The 20 weeks dont have to be consecutive. Wage and Tax Statements (Form W-3) 1 . The Ascent is a Motley Fool service that rates and reviews essential products for your everyday money matters. The due dates on the right show when you need to deposit FUTA taxes, along with any income tax withheld for employees, with the federal government. Find out the trending topics in the payroll industry and the product updates from 123PayStubs. However, employers generally receive a 5.4% FUTA tax credit reduction when they file their Form 940 (Employer's Annual Federal Unemployment (FUTA) Tax Return), resulting in a net FUTA tax rate of 0.6%. Legislation passed in 2021 (SB 89/Act 91) requires that the taxable wage base remains at $7,700 for 2022. For taxpayers who claim a mileage deduction, the standard mileage rate for business use was set to 58.5 cents per mile from Jan. 1, 2022, to June 30, 2022. The company must remit the FUTA tax liability by January 31 st of the following month. Use our research to quickly and easily find the right payroll solution for your business. | Refund Policy (The Tax Cuts and Jobs Act suspended their exclusion.) This article currently has 61 ratings with an average of 4.5 stars. The employers experience rate refers to a calculation that is used by the state to help determine how much the employer must pay in SUTA tax based on their experience with previous employees. If you need to know more details about FUTA rates, the federal unemployment tax act or how to do your payroll taxes properly, the best way is either reading-related guides online. One of the important payroll taxes you may need to pay is FUTA tax. These reductions in tax revenue due to lower tax rates are being made up by transfers from the general . employers in Connecticut provide the funds for payment of unemployment benefits by paying a state unemployment tax. The FUTA tax applies to the first $7,000 in wages you pay an employee throughout the calendar year. The Taxable wage base for 2023 is $40,000. Once an employer is eligible to receive a reduced tax rate, the tax rate is determined annually based on experience. Your taxable wages are the sum of the wages you pay up to $9,000 per employee per year. FUTA is an employer tax, so employees do not pay into it. New Employer Rate. Should a state's Title XII advances remain outstanding on November 10, 2022, employers in the state will be subject to a 0.30% increase in the FUTA tax rate . 2. The credit reduction states for 2023 will be announced November 10, 2023. 0.6%. Theres a lot to consider here when calculating FUTA tax. With the mass unemployment that resulted from the COVID-19 pandemic, many states have had to borrow from the Federal government in order to pay unemployment benefits. SPAN Enterprises LLC At EY, our purpose is building a better working world. Unemployment benefits help people whove lost their jobs stay afloat while they seek new work. Illinois. North Carolina's unemployment-taxable wage base is $28,000 for 2022, up from $26,000 in 2021, the state's Department of Commerce announced on its website Jan. 5. If you're using thewrong credit or debit card, it could be costing you serious money. Weekly benefit amounts are also increased 6.5%. Adoption assistance benefits are not currently exempt from FUTA, while dependent care assistance is exempt up to limits, currently up to $5,000 ($2,500 for married employees filing separate returns). Most businesses also have to comply with their state's State Unemployment Tax Act (SUTA), which coordinates with the federal tax. The FUTA tax rate is a flat 6% but is reduced to just 0.6% if it's paid on time. If . And theres one more wrinkle to consider. Contrary to popular belief, the default rate for Federal Unemployment Tax (FUTA) is not 0.6%. Some states have their own SUTA wage base limit. As a result, many states currently have outstanding loans to the government that will result in higher FUTA taxes being paid by employers in those states in 2023. For 2022, there are 7 states (including the Virgin Islands) that have had outstanding Title XII advances on January 1, 2021 and January 1, 2022. The Federal Unemployment Tax Act (FUTA) requires that each state's taxable wage base must at least equal the FUTA taxable wage base of $7,000 per employee, and most states have wage bases that exceed the required amount. However, many employers receive a credit of 5.4% because they have paid state unemployment tax (SUTA) taxes on time. Ernst & Young LLP assumes no obligation to inform the reader of any changes in tax laws or other factors that could affect the information contained herein. The legislature did not override the governor's veto. Checking vs. Savings Account: Which Should You Pick? Employee 3 has $37,100 in eligible FUTA wages, but FUTA applies only to the first $7,000 of each employees income. The Virgin Islands has carried a federal UI loan balance since 2009, and a FUTA credit reduction has applied since 2011 . [($7,000 x 10) x $0.06], Paid state unemployment taxes on time in full, Not operating under the state that has any outstanding federal unemployment insurance loans. For 2022, as in 2021, unemployment tax rates for experienced employers are to be determined with Schedule F+ and are to range from 1.5% to 6.2%. If a state fails to repay the loan in time, they are deemed a Credit Reduction State. In brief, the unemployment tax system works as follows: Employers pay into the system, based on a percentage of total employee wages. Ex: States who asked for loans in 2020 have until November 10, 2022 to repay the entire loan amount. This $7,000 is known as the taxable wage base. The Social Security Act of 1935 had administered unemployment benefits until FUTA was enacted in 1939. Employers are responsible for paying 6% of the first $7,000 of each employee's wages. This means that an employers federal unemployment payroll tax liability is equal to 0.6 % on the first $7,000 paid per worker; however, state unemployment taxes are due as well. Small business owners carry a lot of responsibility on their shoulders. This information in this communication is general in nature, and is not intended, nor should it be construed, as legal, accounting, tax or other professional advice rendered by GreenSlate, LLC. Temporary, part-time, and full-time employees count. If the flat tax has no limit, "no limit" appears in this field. The IRS publishes details of the taxability of fringe benefits in Publication 15-B (2023), Employers Tax Guide to Fringe Benefits. 756. Click here to read our full review for free and apply in just 2 minutes. In our final 2022 edition ofUS employment tax rates and limitsyou will find, as of December 16, 2022, the following: See also our previous year publications: US employment tax rates and limits for 2021, US employment tax rates and limits for 2020andUS employment tax rates and limits for 2019. Editorial content from The Ascent is separate from The Motley Fool editorial content and is created by a different analyst team. annually. The SSA provides three forecasts for the wage base (intermediate, low and high cost) and all predict an increase to $155,100 in 2023. It is the employer who is responsible for withholding and depositing taxes on time. Before we calculate FUTA tax, lets identify the organizations and people whose wages are subject to it. Generally, the SUTA tax rate ranges from 2%-5% of each employee's salary, but it ultimately depends on the state you operate in. The unemployed workers who are eligible to claim their unemployment insurance. Generally, federal law provides employers with a 5.4 percent FUTA tax credit toward the 6.0 percent regular tax when they file their Employer's Annual Federal Unemployment (FUTA) Tax Return (Form 940). EY refers to the global organization, and may refer to one or more, of the member firms of Ernst & Young Global Limited, each of which is a separate legal entity. Access our resource articles that would help you get more insights about managing the payroll manually. If you won't be liable for filing Form 940 in the future, see "Final: Business closed or stopped paying wages" under Type of Return in the Instructions for Form 940PDF. 0.6%. | Privacy Policy If some or part of those employee wages are paid wages in credit states, then you will not receive the maximum credit. Multiply your AGP by 0.7%, Add this amount to the tax you pay for other employment taxes (state and local unemployment insurance, state workers compensation insurance, etc.). With the Taxable Wage Base Limit at $7,000, . This was because Michigan's UI trust fund balance fell below $2.5 billion on June 30, 2020. January 31 is the due date for filing Form 940. Our experts love this top pick,which featuresa0% intro APRuntil 2024, an insane cash back rate of up to 5%, and all somehow for no annual fee. The FUTA tax rate is currently 6.0% on the first $7,000 in wages per employee each year. Includes all the Supporting Forms Schedule-A,8453-EMP, & 940-V. Your Unemployment Insurance (UI) and Employment Training Tax (ETT rates are combined on the Notice of Contribution Rates and Statement of UI Reserve Account (DE 2088). Email support@paystubsnow.com Your email address will not be published. The FUTA tax applies to the first $7,000 in wages you pay an employee throughout the calendar year. Health Savings Account limits for 2021 and 2022. The OASDI tax rate for wages paid in 2022 is set by statute at 6.2% for employees and employers, so an individual with wages equal to or larger than $147,000 would contribute $9,114 to the OASDI program in 2022 . How Much Does Home Ownership Really Cost? FUTA Tax per employee = (Taxable Wage Base Limit) x (FUTA Tax Rate). Enabled by data and technology, our services and solutions provide trust through assurance and help clients transform, grow and operate. For 2020, the standard deduction is $12,400 for single filers and $24,800 for married couples filing jointly. A FUTA credit reduction state is a state that borrowed money from the trust fund but failed to repay those funds by the due date. Legislation enacted in 2016 (SB 235) increased the SUI taxable wage base to $9,500 for calendar years 2018 and 2019. Each state has a range of SUTA tax rates ranging from (0.65% to 6.8%). If you're on a Galaxy Fold, consider unfolding your phone or viewing it in full screen to best optimize your experience. For each employer in California, that results in an . Page Last Reviewed or Updated: 08-Feb-2023, Request for Taxpayer Identification Number (TIN) and Certification, Employers engaged in a trade or business who pay compensation, Electronic Federal Tax Payment System (EFTPS), Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return, Publication 15, (Circular E), Employers Tax Guide, Publication 926, Household Employers Tax Guide, Publication 51, (Circular A), Agricultural Employers Tax Guide, Topic No. Budgets Revised tax rate notices were issued in April 2021. API Solution for Service Providers. When your payroll software issues Form W-2 for each employee, it should send in Form 940. You can view historical and current credit reduction states information at DOL.gov. Employer. You can find your contribution rate by finding the tax rate associated with your reserve ratio in the multi-schedule contribution rate system shown on the tables below. Check with your state unemployment tax rules to make sure your business qualifies for the credit. In this article, we will talk about FUTA, its current tax rate and how much you need to pay for FUTA. We have not reviewed all available products or offers. Limit. What are the tax rates and taxable wage base? Back to the FUTA Tax calculation. employers in the jurisdiction will pay FUTA tax at a rate of 3.9%. If the due date for filing a return falls on a Saturday, Sunday, or legal holiday, you may file the return on the next business day. If you're entitled to the maximum 5.4% credit, the FUTA tax rate after credit is 0.6%. Employees who worked any part of a day count. State unemployment taxes are sometimes called contributions and refer to payments employers are required to make to state unemployment funds. Add these two amounts together for a total of $15,500. Generally, you're entitled to the maximum credit if you paid your state unemployment taxes in full, by the due date of the Form 940, and the state isn't determined to be a credit reduction state. Its likely that your payroll software calculates and retains your FUTA liability and automatically remits it when the time is right. Under the general test, you're subject to FUTA tax on the wages you pay employees who aren't household or agricultural employees and must file Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return for 2022 if: If a business was sold or transferred during the year, each employer who meets one of the conditions above must file Form 940. Once an employee makes $7,000 in gross wages for the year that's it. If the tax has a default rate that has been overridden in Company Tax Group Maintenance, an asterisk (*) appears next to the tax rate. Virgin Islands is yet to repay its loan balance, so employers in this jurisdiction are potentially subject to a reduction in FUTA. Save my name, email, and website in this browser for the next time I comment. The insights and quality services we deliver help build trust and confidence in the capital markets and in economies the world over. You can connect with Michelle on Twitter (@MichelleLBlack) and Instagram (@CreditWriter). If you do your own payroll and need to report these taxes yourself, have a record of your businesss payroll in front of you. FUTA funded a program that compensates those who lose their jobs due to layoffs, and sometimes firings. For more information about our organization, please visit ey.com. Return to Top. The Instructions for Form 940 include a detailed list of these fringe advantages. The 2022 taxable wage base subject to the Social Security portion of the FICA tax is $147,000, up from $142,800 in 2021. Reporting and Deposit Requirements for Agricultural Employers. Specifically, the states borrow funds from the Federal Unemployment Trust Fund. For rates of 1.0% or greater, multiply the rate by 1.667. The FUTA rate is 6.0% (before state tax credits) of what you paid an employee during the quarter. Your email address will not be published. 4 January 31, 2022 January 31, 2022 February 28, 2022 Paychex 2021 Tax Bulletin SUI or FUTA Exempt Employees If you had employees who were exempt for state unemployment insurance (SUI) or federal Employee 3 has $37,100 in eligible FUTA wages, but FUTA applies only to the first $7,000 of each . Shes an expert on credit reporting, credit scoring, identity theft, budgeting, and debt eradication. Let's break down the limits and how to calculate it. California, Connecticut, Illinois, and New York: 0.003 (0.3%). . Please refer to your advisors for specific advice. It was raised to 62.5 for the remainder . The Federal Unemployment Tax Act (FUTA) is the law that requires employers to pay payroll taxes that provides unemployment compensation to workers who have lost their jobs. The FUTA tax rate for 2022 and 2023 is 6%. This change was effective for calendar year 2020. Since the tax is limited to the first $7,000 of employee wages, these taxes usually go away in the first few months of the year for full-time employees. | CCPA, Understanding the Federal Unemployment Tax Act (FUTA), FUTA Tax Rates and Taxable Wage Base Limit for 2022. In the calendar year 2023, a new employer just beginning a business in the state of Arkansas is assigned a new employer rate of 3.1% and will remain at that rate until . 2020 FUTA credit reduction 10 State unemployment insurance wage base limits 11 . A law passed in 2021 (HB 6633/Public Act 21-200) increases the SUI taxable wage base for calendar year 2024 to $25,000, up from the current $15,000. TBD: 2022 wage base was not available as of the time of this printing. The first $7,000 for each employee will be the taxable wage base limit for FUTA. Establishment of special tax credits. In so doing, we play a critical role in building a better working world for our people, for our clients and for our communities. EY helps clients create long-term value for all stakeholders. In 2023, Canada's federal tax brackets increased by 6.3% to account for inflation. Form 940 FICA taxes are also based on payroll, but are a different tax. A credit of up to 5.4 percent for state unemployment taxes can reduce the FUTA tax owed by employers on their payroll, but only if you are subject to state or local unemployment taxes. In 2022, the Medicare tax rate for employers and employees is 1.45% of all wages, unchanged . The term legal holiday means any legal holiday in the District of Columbia. SUTA and FUTA tax rates Each state has its own SUTA tax rates ranging from (0.65% to 6.8%) The wage base limit, or the maximum threshold for which the SUTA taxes can be withheld, also varies by state. FUTA taxes are reported on IRS Form 940, which is due on January 31 each year. Medicare tax. IRS Updates: The IRS has made some changes to Form 940 for 2022 Tax Year. In case you have deposited FUTA taxes on time for all quarters, you may file the form by February 10. The employer has to make the payments to the IRS on time. If the tax is calculated using rates from a table instead of a flat rate . Employer FICA Wage Limits and Tax Rates 2021 2020 Medicare (HI) wage base No Limit No Limit Social Security (OASDI) percentage 6.2% 6.2% . This applies to the first $7000 of taxable wages per employee. Once your FUTA tax liability for a quarter (including any FUTA tax carried forward from an earlier quarter), is more than $500, you must deposit the tax by electronic funds transfer. So its in your best interest to make sure youre fulfilling your FUTA requirements and other tax responsibilities on time. The employer may receive an additional credit if it has an experience rate lower than 5.4% (0.054). Most employers must also pay SUTA taxes (thanks to the State Unemployment Tax Act). In 2013, legislation (HB 168) increased the SUI taxable wage base to a minimum of $10,500 and a maximum of $18,500 by linking the wage limit to the balance of the state's unemployment trust fund. This increase is intended to fund the rise in the maximum weekly UI benefit amount, which effective July 1, 2022, will increase to $320, up from $240. The employers in these states may have to pay more unemployment taxes for each employee unless the state has repaid its loan. Federal Minimum Wage. So, if you paid an employee $8,000, you pay 6.0% (before state tax credits) of $7,000 in FUTA. Your email address will not be published. Paying taxes, including federal income tax, social security tax, and Medicare tax, is an obligation youll need to fulfill again and again often on a monthly, quarterly, and yearly basis. However, if you deposited all FUTA tax when due, you have until February 10 to file. EY | Assurance | Consulting | Strategy and Transactions | Tax. FUTA. Usually, your business receives a tax credit of up to 5.4% from the federal government when it pays its state unemployment tax, effectively reducing the FUTA rate to 0.6%. . If the balance remains above $1 billion as of December 31, 2021, the 2022 taxable wage base will remain $7,000. Keep records of these calculations to ensure that no interest is charged to you for underpayment of estimated tax because you deposited too little money during the year. An employer who qualifies for the full tax credit will have a tax rate of 0.6%. Credit Reduction State: This is a state that hasn't repaid money it borrowed from the federal government to pay unemployment benefits. The insights and services we provide help to create long-term value for clients, people and society, and to build trust in the capital markets. All 2023 Unemployment Insurance Tax Rate Determinations were sent out by U.S. mail to Minnesota employers on or before December 15, 2022. Ernst & Young Global Limited, a UK company limited by guarantee, does not provide services to clients. If a business pays wages subject to unemployment tax in a credit reduction state, your business may not be eligible for the full credit against your FUTA tax rate. Federal Unemployment Taxes 2022 & 2023: What Are FUTA Taxes and How to Calculate Them, The 5 Best Banks for Small Business Loans in 2022, Publication 15-B (2023), Employers Tax Guide to Fringe Benefits. In the above example, if John is paid wages in a credit reduction state lets say New York the employer will not get the full 5.4% credit on his wages for 2022. If during that same period you paid Employee John only $5,000 of wages subject to FUTA taxes, then your total is still $15,500. Qualified pension plan limits for 2021. Employer rate. HB 413 would also have frozen the rate schedule to Schedule A and taxable wage base to $10,800 for calendar year 2022; however, Governor Andy Beshear line-item vetoed the provisions that extended the UI tax relief to calendar year 2022, saying that the state should wait and see until 2022 because "the Commonwealth's financial situation is fluid." Effective January 1, 2023, legislation (SB 1828/Chapter 412) will increase the SUI taxable wage base to $8,000, up from $7,000. ( SSA Press Release, 10/13/2022) For 2023, the FICA tax rate for both employers and employees is 7.65% (6.2% for OASDI and 1.45% for Medicare). Every employer pays FUTA; nothing is taken from the employees pay. ), A preliminary look at the 2022 state unemployment taxable wage bases. Generally you must file a Form 940 and pay FUTA tax (on non-household employees or farmworkers) for 2022 for employees if you answer yes to either of these questions (referred to as the general test): You must file a Form 940 and pay FUTA tax (on non-household employees or farmworkers) in 2022 for employees who arent if your business satisfies any of the following criteria: There are some exemptions, as we will discuss next. For example, if you're required to make a deposit on a Friday and Friday is a legal holiday, the deposit will be considered timely if you make it by the following Monday (if that Monday is a business day). The Total Rate = Employer Rate + Employee Rate. The Tennessee UI trust fund balance as of November 30, 2021, was $1,119,103,499. Taxable on the First. tax rates and limits for 2021 Preliminary as of May 3, 2021. Fringe-benefit inflation adjustments and Form W-2 penalties for 2021. . In 1938, people lined up to receive unemployment benefits. An accounting software or service can help you avoid costly mistakes and get a clear picture of your overall finances. If you classify as an employee to your S-Corporation, your business must pay FUTA tax on your wages. If your business is required to pay FUTA tax, you will pay FUTA taxes quarterly (unless the amount is less than $500, see below) plus youll file an annual Federal Unemployment Tax Act report using IRS Form 940. In our 2021 edition of US employment tax rates and limits you will find, as of July 15, 2021, the following: Social Security wage base for 2021. The chart below outlines 2023 SUTA employer tax rate ranges. However, you can carry over your FUTA tax liability to the next quarter if it is less than $500. The tax applies to the first $7,000 you paid to each employee as wages during the year. (for returns required to be filed in 2022) Filed/corrected On or after On or before Penalty Maximum Maximum small employer In Mississippi, the tax rate for a start-up business is 1.00% the first year of liability, 1.10% the second year of liability and 1.20% the third and subsequent years of liability until the employer is eligible for a modified rate. Agricultural, Domestic, and 501C3 Non-Profit employers have different thresholds . FUTA tax rates. Maximum Rate . Use our research to quickly and easily find the right accounting solution for your business. Also, FUTA has a much lower wage base than FICA taxes at just $7,000 per employee. The FUTA Credit Reduction will appear on the Federal Form 940. . At that point, you must deposit your FUTA tax for the quarter. Luckily, FUTA taxes aren't as high as FICA tax and the rate is just 6%. As an employer, you also pay state unemployment tax (SUTA), and in Alaska, New Jersey, and Pennsylvania, employees chip in, too. not too overbearing with too many details well spoken & straight to the point. Use Tax Rates and Limits to view flat tax rates for federal, state, and local taxes.
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